Abstract

During a tax control one of the measure of contestation regarding control activities of tax authorities is the objection stipulated in article 59 of the Entrepreneurs Act. Specific character of the objection is visible, i.a. in the fact that it only concerns entrepreneurs. During a tax control, no matter the status, all those controlled are allowed to file a complaint regarding a redundant control and idleness of the authority.

The objection has all necessary features of a judicial remedy. Filing a complaint launches verifying proceedings of which aim is to stop flawed control activities and cassation of the entire control, when it is done with violation of the provisions. However, the objection is not a common judicial remedy used by entrepreneurs during a tax control, nor is it an effective one, based on imperfection of its regulation by law.